---
title: "HSN Code for Rays and skates fillets | HSN 03044800 GST Rate"
description: "Find HSN and GST Rates for 03044800 related to Rays and skates fillets with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03044800/"
---

# HSN Code 03044800: Rays and skates fillets

- [Section 01: Guide to HSN Section 01](https://busy.in/hsn/section-01/)
- [Chapter 03: Fish, Molluscs and Aquatic Invertebrates](https://busy.in/hsn/chapter-03/)
- [Sub-chapter 0304: Fresh or dried fruits](https://busy.in/hsn/sub-chapter-0304/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Fresh or chilled fillets of other fish : Rays and skates (Rajidae) | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 3044800 ?

It includes Rays and skates fillets

### Is ITC allowed for costs used to trade Rays and skates fillets?

If your outward supply is taxable (e.g., 5% or 12%), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How to bill mixed items when Rays and skates fillets is sold with exempt goods?

Use separate invoice lines per HSN. Apply Varies for Rays and skates fillets and Nil for exempt lines. This avoids misclassification and wrong tax collection.

### Does ‘pre‑packaged & labelled’ change GST on Rays and skates fillets?

Yes. When Rays and skates fillets is not fresh/chilled and is sold in pre‑packaged & labelled packs, GST is 5%. If it is not pre‑packaged & labelled, it stays Nil.

### Any import/export nuance for Rays and skates fillets?

Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging.

### Are e‑way bill and e‑invoice required for Rays and skates fillets?

e‑Way bill is needed for consignment value above ₹50,000 unless exempted. e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### How much GST applies to Rays and skates fillets?

Under HSN 03044800, Rays and skates fillets attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.